{"id":"F1997B02233","name":"Australian Capital Territory Tax (Insurance Business) Regulations","slug":"australian-capital-territory-tax-insurance-business-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"157 of 1969","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29516,"registerId":"commonwealth-F1997B02233-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Australian Capital Territory Tax (Insurance Business) Regulations","content":"STATUTORY RULES\n\n1969 No. 157\n\nREGULATIONS UNDER THE AUSTRALIAN CAPITAL TERRITORY TAXATION (ADMINISTRATION) ACT 1969 AND THE AUSTRALIAN CAPITAL TERRITORY TAX (INSURANCE BUSINESS) ACT 1969.\\*\n\nI, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Australian Capital Territory Taxation (Administration) Act 1969 and the Australian Capital Territory Tax (Insurance Business) Act 1969.\n\nDated this twentieth day of September , 1969.\n\n![Signature of Governor-General](image.001.jpeg)\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\n![Signature of Treasurer](image.002.jpeg)\n\nTreasurer.\n\nAUSTRALIAN CAPITAL TERRITORY TAX (INSURANCE BUSINESS) REGULATIONS\n\nCitation.\n\n1. These Regulations may be cited as the Australian Capital Territory Tax (Insurance Business) Regulations.\n\nCommencement.\n\n2. These Regulations shall be deemed to have come into operation on the first day of July, 1969.\n\nExemptions from tax on insurance premiums.\n\n3. For the purposes of paragraph (g) of section 6 of the Australian Capital Territory Tax (Insurance Business) Act 1969, an authority of the Commonwealth or of a Territory specified in the Schedule to these Regulations is a prescribed authority of the Commonwealth or of a Territory in respect of insurance effected by the authority as insurer.\n\nTHE SCHEDULE Regulation 3\n\nExempt Authorities\n\nExport Payments Insurance Corporation\n\nHousing Loans Insurance Corporation\n\n\\* Notified in the Commonwealth Gazette on 1969\n\nPrinted for the Government of the Commonwealth by W. G. MURRAY at the Government Printing Office, Canberra\n\n18312/69—PRICE 5c 6/8.9.1969","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1717},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The regulation maintains its original narrow scope of prescribing specific Commonwealth and Territory authorities as exempt from insurance business tax. It performs a simple listing function under section 6(g) of the parent Act without expansion into broader administrative or operational matters."},"complexity_factors":["Extremely short: only 3 regulations plus a single-schedule with 2 entries","No defined terms or interpretation section","Single cross-reference to parent Act (section 6, paragraph g)","No conditional logic, exceptions, or procedural requirements","Straightforward prescriptive function with no administrative mechanics"],"plain_english_summary":"These regulations specify which **government authorities** are exempt from paying tax on insurance premiums in the Australian Capital Territory (ACT).\n\nUnder the regulations, two Commonwealth entities—the **Export Payments Insurance Corporation** and the **Housing Loans Insurance Corporation**—are prescribed as exempt authorities. This means when these bodies act as **insurers** (meaning they provide insurance policies to others), they do not have to pay the ACT tax that would normally apply to insurance premiums.\n\nThe regulations work by listing these specific bodies in a Schedule, which qualifies them for exemption under the parent Act."}},"importantCases":[],"_links":{"self":"/api/acts/australian-capital-territory-tax-insurance-business-regulations","history":"/api/acts/australian-capital-territory-tax-insurance-business-regulations/history","analysis":"/api/acts/australian-capital-territory-tax-insurance-business-regulations/analysis","conflicts":"/api/acts/australian-capital-territory-tax-insurance-business-regulations/conflicts","importantCases":"/api/acts/australian-capital-territory-tax-insurance-business-regulations/important-cases","documents":"/api/acts/australian-capital-territory-tax-insurance-business-regulations/documents"}}